Effect of E-Tax Payment on Non -Oil Revenue in Nigeria (1994-2022)
Student: Chisom Martin Nwokeogu (Project, 2025)
Department of Accounting
Rhema University, Aba, Abia State
Abstract
This project investigated the effect of electronic taxation (E-tax) on revenue generation in Nigeria, focusing on non-oil revenue sources. The pre and post study employed an ex-post facto research design, using secondary data from the Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria Bulletin covering the period from 1994-2022. Population sample used the enumerative census approach to obtain data on company income tax, value -added tax (VAT) and education tax respectively. Descriptive statistics and paired sample t-tests carried out revealed that while there is a positive, though statistically insignificant impact of the E-tax system on revenue generation, significant improvement in tax productivity have been notified. This study fills a gap in existing literature by providing current data and insights into the effectiveness of E-taxation in Nigeria, contributing to the broader discourse on E-governance and digital transformation in tax administration.
Keywords
For the full publication, please contact the author directly at: chisommartin4@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 12
- Delta State University, Abraka, Delta State 138
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10